Business when teated distinct and separate.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t and separate from another business if there is no interlacing or inter-dependence between the businesses. (2) A business shall be deemed to be distinct and separate from another business, if— ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....facturing process of the other unit; (c) separate books of account are maintained or capable of being maintained, for the business; or (d) it is a business in respect of which profits are determin....